Who needs to pay Council Tax?

Council Tax is payable on domestic dwellings and is charged by the Local Authority to pay for the services it provides. Council Tax charges are published each year together with information on how the charges are assessed, eligibility and how to pay.

Only one Council Tax Bill is sent to each domestic dwelling. Those people who pay Council Tax are known as “Liable Persons”. A Liable Person is someone who has the greater interest in a dwelling such as:

  • Resident Owner/Freeholder
  • Resident Leaseholder
  • Resident Statutory or Secure Tenant
  • Resident with a Contractual Licence to occupy
  • Resident
  • Non-Resident Owner (unoccupied dwellings)

In some special cases where a dwelling is unoccupied, or where rooms are let separately and the residents share facilities, the owner is the liable person.

Married people and couples will be jointly and severally liable, as will residents living together who all share the same interest in a dwelling, e.g. joint owners or joint leaseholders.

Appeals against Liability

If you think that you are not responsible for paying the Council Tax, you can make an appeal. The appeal must be in writing, stating the reasons why you disagree to:

Revenues Services
North Hertfordshire District Council
PO Box 10613
Nottingham
NG6 6DW

The Council will review the decision. If we decide that you are the Liable Person, you can make a further appeal to the Valuation Tribunal Service. They are an independent body, who will look at your case again.

Please note: Making an appeal does not allow you to withhold payment of your instalments. You should continue to pay as normal until your appeal is resolved. If your appeal is successful and you have paid too much, we will give you a refund.